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All Journal Prosiding Working Papers Series In Management
Saraswati Ayu Hapsari
Fakultas Ekonomi dan Bisnis Unika Atma Jaya
Decision Sciences, Operations Research & Management

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DETERMINAN FRAUDULENT FINANCIAL REPORTING DALAM PERSPEKTIF TRIANGGLE FRAUD Saraswati Ayu Hapsari; Almatius Setya Marsudi
Prosiding Working Papers Series In Management Vol 10, No 2 (2018): Prosiding Working Papers Series In Management
Publisher : Prosiding Working Papers Series In Management

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Abstract

This research aims to examine determinant of financial fraud reporting. The population in this research is the manufacturing company registered in Indonesia stock exchange in 2014-2016, in which there are 30 companies as the samples of research. The hypothesis be examined with multiple linear regression analysis. The research shows that financial targets effect on fraudulent financial reporting and effectiveness of supervision influences fraudulent financial reporting. Keywords: fraudulent financial reporting, financial target, effectiveness.
Co-Authors Almatius Setya Marsudi